Tax Planning

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Capital Gains Exemption (54/54EC/54F)

Calculate LTCG exemptions under Sections 54/54EC/54F with ₹10 crore limit

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Calculate LTCG exemption: Section 54 (residential→residential, 2 houses if ≤₹2Cr), 54EC (bonds, max ₹50L), 54F (any→residential). Maximum exemption: ₹10 crore (Budget 2023). Timeline: Purchase 1Y before/2Y after, construct within 3Y. Capital Gains Account Scheme if timeline not met.

Exemption Section *

Long-term Capital Gain (₹) *

New Residential Property Cost (₹) *

Purchase/construction cost of new residential property

Number of Houses to Purchase/Construct

Two houses allowed only if LTCG ≤ ₹2 crore (once in lifetime)

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